SENATE BILL No. 475

May 15, 2001, Introduced by Senators BENNETT, JOHNSON, STILLE and EMERSON and

referred to the Committee on Education.

A bill to amend 1975 PA 228, entitled

"Single business tax act,"

(MCL 208.1 to 208.145) by adding section 39d.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 SEC. 39D. (1) FOR TAX YEARS THAT BEGIN AFTER DECEMBER 31,

2 2000, A TAXPAYER MAY CLAIM A CREDIT AGAINST THE TAX IMPOSED BY

3 THIS ACT FOR QUALIFIED CONTRIBUTIONS MADE BY THE TAXPAYER IN THE

4 TAX YEAR TO AN ELIGIBLE SCHOOL DISTRICT.

5 (2) THE CREDIT ALLOWED BY THIS SECTION SHALL NOT EXCEED 5%

6 OF THE TAXPAYER'S TAX LIABILITY FOR THE TAX YEAR OR $5,000.00,

7 WHICHEVER IS LESS.

8 (3) CONTRIBUTIONS USED AS A BASIS FOR CLAIMING THE CREDIT

9 UNDER THIS SECTION SHALL NOT BE USED TO CLAIM A CREDIT UNDER

10 SECTION 269 OF THE INCOME TAX ACT OF 1967, 1967 PA 281,

11 MCL 206.269.

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1 (4) THE ELIGIBLE SCHOOL DISTRICT TO WHICH THE QUALIFIED

2 CONTRIBUTION IS MADE SHALL ISSUE A STATEMENT TO THE TAXPAYER THAT

3 CONTAINS THE AMOUNT OF THE QUALIFIED CONTRIBUTION MADE BY THE

4 TAXPAYER AND THE DATE OR DATES ON WHICH THE CONTRIBUTION WAS

5 MADE.

6 (5) AS USED IN THIS SECTION:

7 (A) "ELIGIBLE SCHOOL DISTRICT" MEANS A PRIORITY SCHOOL DIS-

8 TRICT UNDER PART 15A OF THE REVISED SCHOOL CODE, 1976 PA 451, OR

9 A SCHOOL DISTRICT IN WHICH A SCHOOL REFORM BOARD HAS BEEN

10 APPOINTED UNDER PART 5A OF THE REVISED SCHOOL CODE, 1976 PA 451,

11 MCL 380.371 TO 380.376.

12 (B) "QUALIFIED CONTRIBUTION" MEANS 50% OF THE VALUE OF GOODS

13 AND SERVICES PROVIDED TO A SCHOOL IN AN ELIGIBLE SCHOOL DISTRICT

14 BY THE TAXPAYER IN THE TAX YEAR, INCLUDING, BUT NOT LIMITED TO,

15 ALL OF THE FOLLOWING:

16 (i) BUILDING, REPAIR, MAINTENANCE, OR OTHER RELATED SERVICES

17 THAT SUPPORT THE REGULAR, ONGOING OPERATIONAL OR EDUCATIONAL

18 FUNCTIONS AND PROGRAMS OF THE SCHOOL. BUILDING, REPAIRS, AND

19 MAINTENANCE SHALL BE PERFORMED BY PERSONS WHOSE PRIMARY BUSINESS

20 IS TO PERFORM THOSE FUNCTIONS AND WHO ARE LICENSED TO PERFORM

21 THOSE FUNCTIONS IF A LICENSE IS REQUIRED. PERSONS DESCRIBED

22 UNDER THIS SUB-SUBPARAGRAPH INCLUDE, BUT ARE NOT LIMITED TO,

23 ELECTRICIANS, PLUMBERS, MECHANICAL CONTRACTORS, RESIDENTIAL

24 BUILDERS, AND RESIDENTIAL MAINTENANCE AND ALTERATION

25 CONTRACTORS.

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1 (ii) FURNITURE, SUPPLIES, OR OTHER PERSONAL PROPERTY

2 ACCEPTED BY THE SCHOOL TO ENHANCE OR SUPPORT SCHOOL FUNCTIONS AND

3 ACTIVITIES.

4 (iii) FUNCTIONING INFORMATION TECHNOLOGY EQUIPMENT THAT IS

5 NO MORE THAN 2 YEARS OLD, INCLUDING, BUT NOT LIMITED TO, ALL OF

6 THE FOLLOWING:

7 (A) CENTRAL PROCESSING UNITS, MONITORS, PRINTERS, KEYBOARDS,

8 LAPTOPS, ZIP DRIVES, SCANNERS, MODEMS, AND OTHER COMPUTER PERIPH-

9 ERALS AND COPIERS.

10 (B) COMMUNICATION DEVICES.

11 Enacting section 1. This amendatory act does not take

12 effect unless Senate Bill No. 473

13 of the 91st Legislature is enacted into

14 law.

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